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Land value tax

By: Series: Planning in London ; (51) October 2004, 26-28(3)Publication details: 2004Subject(s): Summary: Argues for the introduction of Land Value Taxation (LVT) as a replacement for non-domestic rates and council tax on the grounds of effectiveness, efficiency and equitability. Considers the information requirements for the establishment of LVT. Briefly traces the history of land registration from the Domesday Book through to the present day. Outlines existing information records which could be utilised such as records held by the Land Registry, Valuation Office Agency and Local Land and Property Gazetteers compiled by local authorities to be fed into the National Land and Property Gazetteer as well as the Land Use Database.
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Journal article London Journal article ABS68382 (Browse shelf(Opens below)) 1 Available 127842-1001

Argues for the introduction of Land Value Taxation (LVT) as a replacement for non-domestic rates and council tax on the grounds of effectiveness, efficiency and equitability. Considers the information requirements for the establishment of LVT. Briefly traces the history of land registration from the Domesday Book through to the present day. Outlines existing information records which could be utilised such as records held by the Land Registry, Valuation Office Agency and Local Land and Property Gazetteers compiled by local authorities to be fed into the National Land and Property Gazetteer as well as the Land Use Database.